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State Comptroller DiNapoli Releases Municipal & School Audits

… was able to make purchases, prepare checks, sign checks with a board member’s stamp and modify or delete data in the … Finally, the school’s former operations manager was arrested in December 2024 for the alleged theft of $1,100 in … vendor and paid by the district were accurate and complied with the applicable bid specifications or, in some …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits

City of Long Beach – Budget Review (B7-16-9)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B7169 …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9

Compliance With Special Education Requirements – Evaluations (Follow-Up)

… of Education (Regulations) stipulate requirements for the referral, evaluation, Individualized Education Program (IEP) … – the focus of the initial audit report – includes a referral from a parent/guardian or other interested …

https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-follow

City of Yonkers – Budget Review (B23-6-6)

… and $698.2 million for the City. The 2023-24 budget is $52.1 million more than the City’s budget for 2022-23, an … settlements in the 2023-24 fiscal year. Tax certiorari is the legal process by which a property owner can challenge … agreements are reached. The City’s contingency reserve is less than 1 percent of the City’s general fund budgeted …

https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6

Dutchess County – County Bridge Maintenance (S9-13-5)

… of approximately 150 County-owned bridges, including 12 pedestrian bridges. Key Findings Although the County has not …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5

City of Yonkers – Budget Review (B22-6-6)

… as fund balance, one-time State and federal funding and sale of property, to balance its budget. The City could …

https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6

Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)

… which comprises 10 members who represent property owners in the DIBID, five members who represent commercial tenants, … members, one County member, and four non-voting members. In 2011, the DIBID received $347,875 from special assessments … $176,901 from promotional events, and received $91,000 in government funding, for a total of $615,776 of total …

https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252

Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)

… revenue estimates that could not be realized based on the current rates. The Board has not increased sewer rates for over 10 … for revenues and expenditures based on historical data, current trends and take into consideration future repairs and …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216

Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)

… report, Universal Pre-Kindergarten Program: Monitoring of Health and Safety Requirements (Report 2016-S-10 ). … of the UPK providers’ compliance with applicable health and safety regulations was sufficient. We found the Department did not directly monitor UPK providers for health and safety. Instead, the Department relied on the …

https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-follow

Comptroller DiNapoli Releases School Audits

… District officials did not include the proper formula for the Public Excess Cost Aid (PECA) set-aside amount in the billing template they provided to charter schools. Instead, they used an outdated formula to determine the set-aside for tuition billing. Cambridge Central School District – …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-audits

Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)

… general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the … mitigating controls. The District entered into a new three-year lease with the Company effective January 1, … this transaction or determine if the rental price was at fair market value. Given that the payment for at least the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m

Frequently Asked Questions – World Trade Center Presumption

… What is a presumption? I assisted in the recovery and cleanup operations, but I was stationed in various locations throughout the city. Am I eligible to … provide any additional retirement benefit? I participated in the rescue, recovery and cleanup operations but have since …

https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questions

Lake Placid Central School District – Transportation State Aid (2023M-95)

… Audit Objective Determine whether the Lake Placid Central School District (District) officials applied for all … audit lake placid school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95

Village of Ossining – Parking Ticket Collections (2017M-259)

… an adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through … adequate policies and practices for collecting unpaid parking fines. The Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets …

https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259

State Agencies Bulletin No. 1852.1

… of this bulletin is to inform agencies of the procedures and provide instructions for reporting the taxable value of … ongoing COVID-19 pandemic, IRS (Internal Revenue Service) Notice 2021-07 provides temporary relief for employers and … October, 31, 2020 under certain circumstances, per IRS Notice 21-7. If an agency wishes to revise calculations per …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-provided

DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities

… York state have been able to deposit $20 million in these banks that will help them serve residents and businesses in … and consumer friendly neighborhood financial services are key to promoting personal savings and encouraging local … to their banking needs, while also reducing their reliance on more expensive financial services. I want to thank Spring …

https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communities

Selected Controls Over the Property Tax Assessment Process

… assessors input data into DOF’s Computer Assisted Mass Appraisal (CAMA) system to collect property-related … be compromised. 93 (39 percent) of 237 Global Changes and mass updates in the CAMA system did not include the User ID … code) in CAMA. Also, for 25 of 237 Global Changes and mass updates in CAMA, there was no record of the official …

https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-process

DiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels

… reverses the pool’s dramatic growth of 25% in 2020 and 15% in 2021. In 2022, Wall Street’s pretax profits fell 56% … while the CFY 2023 financial plan assumed a decrease of 35.6% for the securities industry. The securities industry also … in more than two decades. DiNapoli estimates that 1 in 11 jobs in the city is either directly or indirectly …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levels